Freese Inc. is in the process of preparing the fourth quarter budget for 2019, and the following data have been assembled:

• The company sells a single product at a price of $53 per unit. The estimated sales volume for the next six months is as follows:

  September	16,900	units
  October	15,600	units
  November	18,200	units
  December	26,000	units
  January	11,700	units
  February	13,000	units

• All sales are on account. The company's collection experience has been that 30% of a month's sales are collected in the month of sale, 68% are collected in the month following the sale, and 2% are uncollectible. It is expected that the net realizable value of accounts receivable (i.e., accounts receivable less allowance for uncollectible accounts) will be $609,076 on September 30, 2019.
• Management's policy is to maintain ending finished goods inventory each month at a level equal to 30% of the next month's budgeted sales. The finished goods inventory on September 30, 2019, is expected to be 4,680 units.
• To make one unit of finished product, 6 pounds of materials are required. Management's policy is to have enough materials on hand at the end of each month to equal 40% of the next month's estimated usage. The raw materials inventory is expected to be 39,312 pounds on September 30, 2019.
• The cost per pound of raw material is $2, and 70% of all purchases are paid for in the month of purchase; the remainder is paid in the following month. The accounts payable for raw material purchases is expected to be $59,249 on September 30, 2019.I need help on D. All the numbers that are there are correct.

Required: a. Prepare a sales budget in units and dollars, by month and in total, for the fourth quarter (October, November, and December) of 2019. Expected sales in units Selling price per unit Total sales October November December Total 15.600 18,200 26,000 59.800 S 53 s 53s 53 s 53 S 826,800 S 964.600 S 1,378,000 S 3,169,400 b. Prepare a schedule of cash collections from sales, by month and in total, for the fourth quarter of 2019. Cash collections from: September sales October sales November sales December sales Total cash collections October November December $ 609,076 or s 0 S 248,040 562,224 0 0 289,380 655,928 0 0 413,400 S 857,116 S 851,604 $ 1,069,328 S Total 609,076 810,264 945,308 413,400 2,778,048 Beginning inventory of finished goods Units to be produced Goods available for sale Desired ending inventory of finished goods Quantity of goods sold October 4,680 16,380 21,060 5,460 15,600 November 5,460 20,540 26,000 7,800 18,200 December 7,800 21,710 29,510 3,510 26,000 Total 4,680 58,630 63,310 3,510 59,800 d. Prepare a materials purchases budget in pounds, by month and in total, for the fourth quarter of 2019. December 52,104 Total 39,312 Beginning inventory of raw materials Purchases of raw materials Raw materials available for use Desired ending inventory of raw materials Quantity of raw materials to be used in production October 39,312 108,264 147,576 49,296 98,280 November 49,296 126,048 175,344 52,104 123,240 52,104 39,312 52,104 39,312 e. Prepare a schedule of cash payments for materials, by month and in total, for the fourth quarter of 2019. (Do not round intermediate calculations.) November December Total $ 0 $ 0 Cash payments for: September purchases October purchases November purchases December purchases Total cash payments October 59,249 $ 151,570 0 64,958 176,467 0 75,629 $ 210,819 $ 241.425 $ 75,629 $ 0